Mr. Niall Cody:

As we discussed earlier, we are looking at revising the random audit programme to look at how we can better measure the audit gap because that, at least, is a clientele we have. As it is designed, it is not big enough to get a proper view of the audit gap.

While there is a consistent figure of 35%, it is important that 80% of cases had a yield less than €2,000. The yields and underpayments in tax arise from a lot of reasons. Some of them are interpretation. Some of them are just pure error and mistake. We have classification of a technical error, innocent error, carelessness, carelessness with significant consequences and deliberate default.